Historical Note: Did double-entry bookkeeping contribute to economic development, specifically the introduction of capitalism?
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چکیده
منابع مشابه
Historical Note: Did double-entry bookkeeping contribute to economic development, specifically the introduction of capitalism?
The purpose of this note is to offer a broad historical setting in which to review Yamey’s criticisms of Sombart and other historians regarding the significance they attributed to the introduction of double-entry bookkeeping for economic development. In a series of articles Yamey (1947, 1949, 1959, and1964, for example) challenged their views of the importance of double-entry bookkeeping to eco...
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ژورنال
عنوان ژورنال: Australasian Accounting, Business and Finance Journal
سال: 2014
ISSN: 1834-2000,1834-2019
DOI: 10.14453/aabfj.v8i3.8